Revenue Procedure 2004-46, Relief from Late GST Allocation

ICR 200710-1545-022

OMB: 1545-1895

Federal Form Document

Forms and Documents
Document
Name
Status
Supplementary Document
2007-10-16
Supporting Statement A
2007-10-16
IC Document Collections
ICR Details
1545-1895 200710-1545-022
Historical Active 200410-1545-007
TREAS/IRS ah-1895-022
Revenue Procedure 2004-46, Relief from Late GST Allocation
Extension without change of a currently approved collection   No
Regular
Approved without change 02/01/2008
Retrieve Notice of Action (NOA) 11/29/2007
  Inventory as of this Action Requested Previously Approved
02/28/2011 36 Months From Approved 01/31/2008
50 0 50
350 0 350
0 0 0

This revenue procedure provides guidance to certain taxpayers in order to obtain an automatic extension of time to make an allocation of the generation-skipping transfer tax exemption. Rather than requesting a private letter ruling, the taxpayer may file certain documents directly with the Cincinnati Service Center to obtain relief.

US Code: 26 USC 2642(b)(1) Name of Law: Gifts for which gift tax return filed or deemed allocation made.
  
None

Not associated with rulemaking

  72 FR 44227 08/07/2007
72 FR 67631 11/29/2007
No

1
IC Title Form No. Form Name
Revenue Procedure 2004-46, Relief from Late GST Allocation

  Total Approved Previously Approved Change Due to New Statute Change Due to Agency Discretion Change Due to Adjustment in Estimate Change Due to Potential Violation of the PRA
Annual Number of Responses 50 50 0 0 0 0
Annual Time Burden (Hours) 350 350 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
Uncollected
Uncollected
Uncollected
Uncollected
Lian Mito 202 622-7830

  No

On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
 
 
 
 
 
 
 
    (i) Why the information is being collected;
    (ii) Use of information;
    (iii) Burden estimate;
    (iv) Nature of response (voluntary, required for a benefit, or mandatory);
    (v) Nature and extent of confidentiality; and
    (vi) Need to display currently valid OMB control number;
 
 
 
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
11/29/2007


© 2024 OMB.report | Privacy Policy